Research Of Resources Integration Of Economic Responsibility Auditing Of State-owned Enterprise Leadership

The Party Central Committee and The State Council clearly required complete coverage for the audit in the <Framework of opinions about some important problems to perfect the audit system>,Leading to China’s current audit work is becoming heavier,but at present our country government auditing resource is very limited,In the face of contradiction between increasing audit work task and the lack of audit resources,Complete coverage of the audit for the government audit institutions has become a tough challenge.This paper starting with the national audit authorities integrate their audit resources,exploring the decline of the audit quality in the practice of economic responsibility auditing work due to the audit resource constraints.This paper based on the use of existing research results,proceeds from public accountability theory,labor division theory and Pareto principle as the theoretical foundation.Through exploring the government audit department in the state-owned enterprise economic responsibility audit’s achievements and existing problems,analyzing the necessity of the integration of audit resources of audit institutions.Intending to improve the work efficiency of government auditors and expand the coverage of the economic responsibility auditing.Afterwards,the paper compares the characteristic of internal audit and CPA,concludes the feasibility of using those resources,demonstrates the case of the economic responsibility auditing on UC government-owned enterprise to verify the feasibility.Finally,it summarizes specific practice method from this audit case and provides the reference to the economic responsibility auditing.This paper concludes from the case in the economic responsibility auditing,In economic responsibility audit of state-owned enterprise leaders,local audit institutions may integrate their audit resources to fully promote their ability,then give some specific advice from three aspects: people management,funds management and business management.Then discuss that auditors can also integrate internal audit and CPA resources from the cautions in the process.To give new ideas and methods,promote the real work in audit of state-owned enterprise economic responsibility.